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Tax Laws & Regulations

Laws relative to the Income Tax Assistance & Processing Branch (ITAPB):

  • “Guam Territorial Income Tax Law”, Organic Act of Guam, August 1, 1950, 64, Stat. 384,
    codified as Title 48 U.S.C. 1421.
  • Section 935, U. S. Internal Revenue Code
  • Title 11, Guam Code Annotated – Finance & Taxation

Laws relative to the Business Privilege Tax Branch (BPTB):

  • Chapter 26, “Business Privilege Tax Law”, Title 11, Guam Code Annotated – Finance & Taxation

Laws relative to the State Wage & Information Collection Agency (SWICA):

  • Executive Order 88-10
  • Public Law 19-22
  • Chapter 41, Title 11, Guam Code Annotated
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Department of Revenue and Taxation Local Tax Law Changes

27th through 31st Guam Legislature
(as of February 27, 2013)

31st Guam Legislature

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
31-214 5-Jun-12  An act to amend § 50103 of Chapter 50 of Division 2, Title 11 Guam Code Annotated relative to the Income Tax Refund Reserve Fund.
31-135   17-Nov-11 An act to add a new Chapter 71, and a new §161102 of Chapter 161, all of Title 11, Guam Code Annotated, relative to providing the Department of Revenue and Taxation with the necessary resources and tools to target high risk, cash-based businesses, and non-licensed businesses engaged in military construction projects; and to be known as "The Cash Economy Enforcement Act of 2011".
31-132:2 17-Nov-11 The Youth Educational Training, Cultural Enhancement and Sports Opportunities Act and the Tobacco Tax.  An act to add a new subsection (G) to §26603(d)(1) of Article 6, Chapter 26 of Title 11, Guam Code Annotated…
31-127    14-Nov-11 An act to add a new Item (37) to Subsection (k) of §26203 of Chapter 26, Title 11, Guam Code Annotated, relative to providing business privilege tax exemptions for child care centers and group child care homes, to promote early childhood learning and development opportunities for modern child care facilities.
31-77:XII:37 20-Sep-11 Appropriation to Customs and Quarantine Portion of Use Tax. Amend §28112 of Chapter 28, Title 11, Guam Code Annotated.
31-77:XII:37 20-Sep-11 Customs and Quarantine's Collection of Use Tax.  The first paragraph of §28105 is amended, and a new §28105(g) is added to Chapter 28, Title 11, Guam Code Annotated.  [re:
31-77:XII:37 20-Sep-11 Levy of Tax under the Use Tax Law.  §28103 of Chapter 28, Title 11 Guam Code Annotated, is amended.
31-77:XII:37 20-Sep-11 Temporary Use of Property under the Use Tax Law.  §28102(c)(1)of Chapter 28, Title 11, Guam Code Annotated, is repealed, and subsequent subsections renumbered in sequence.
31-77:XII:37 20-Sep-11 Definition of "Contractor," "Construction Equipment," and "Landed Value."  New Subsections (m), (n) and (o) are added to §28101 of Chapter 28, Title 11, Guam Code Annotated.
31-77:XII:27 20-Sep-11 Assignment of Offsets Against Business Privilege Taxes for Past Due MIP Billings. A new subitem (6) is added to §26216(a) of Chapter 26, Title 11, Guam Code Annotated.

30th Guam Legislature

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
30-230    30-Dec-10 An act to amend §§26201 and 26202(e) of Article 2 of Chapter 26, Title 11, Guam Code Annotated, relative to the business privilege tax on contractors.
30-196:III:I 1-Sep-10  Application of Guam Memorial Hospital Authority Pharmaceuticals Fund.  §26208 of Chapter 26 of Title 11, Guam Code Annotated, is hereby amended.
30-166   16-Jul-10 An act to amend §26603(d) of Article 6, Chapter 26, Title 11, Guam Code Annotated, relative to providing the Guam Memorial Hospital Authority (GMHA) with a secured funding source for the purpose of reducing outstanding debt service payments, thereby providing financial relief in GMHA's borrowing ability and support in its operations.
30-143   17-May-10 An act to repeal §30106 (c) of Chapter 30, Title 11 of the Guam Code Annotated, relative to the exemptions from hotel occupancy tax.
30-80     5-Feb-10  An act to amend §26603 (a), (b), (c) and (d), and to add a new (e), of Article 6, Chapter 26, of Title 11 of the Guam Code Annotated, relative to increasing tobacco taxes, the Healthy Futures Fund, and creating a Guam Cancer Trust Fund.
30-37    25-Jun-09 An act to authorize tax credits to the lessors of the temporary location of the John F. Kennedy (JFK) High School campus.
30-03:8    13-Mar-09 §77306, Title 12, Guam Code Annotated, Chapter 77, Article 3, is hereby amended.  Tax credits provided to contributors to the Guam Football (Soccer) Federation, matching funds required.

29th Guam Legislature

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
29-150   30-Jan-09 An act to amend §58104 of Chapter 58 of 12, Guam Code Annotated, and Items (3) and (4) of §26401(a) of Title 11, Guam Code Annotated, relative to creating tax incentives in the qualifying certificate program for the manufacture, distribution and sale of alternative fuels and exempting such fuels from the Liquid Fuel Tax.
29-132    8-Jan-09  An act to add a new §26208.2 to Chapter 26, Division 2 of Title 11 of the Guam Code Annotated, relative to the Pharmaceuticals Fund.
29-83     5-Jun-08  An act to repeal and reenact §20104 of Title 11, Guam Code Annotated, relative to the recording tax on secured transactions.
29-70     7-May-08  An act to repeal and reenact Chapter 74 of Title 11 of the Guam Code Annotated, relative to protecting and recovering property owned by utilities, telecommunications companies, government entities, construction firms, and other parties.
29-65     4-Apr-08  An act to amend §20104 of Title 11, Guam Code Annotated, relative to the Recording Tax on secured transactions.
29-19:VI:23  29-Sep-07 Health Care Service Provider. A new §26216 is hereby added to Article 2 of Chapter 26 of Title 11 of the Guam Code Annotated.
29-17  23-Sep-07 An act to amend §51102 and §51106 of Chapter 51 of Title 11 Guam Code Annotated, relative to expediting payment of income tax refunds.
29-02:VII:1 18-May-07 Visibility of GRT to Retail Customers.  Repeal of §26201(b), (c) and (d) of 11 GCA.
29-02:VI:31 18-May-07 School Operations Fund.  Public Law 27-19 is hereby repealed.
29-02:VI:28 18-May-07 Effective sixty (60) days from the enactment of this Act, the nomenclature "Business Privilege Tax" shall be used in all laws, documents, regulations and on all official forms and documents of the government of Guam to describe any transactions or activities formerly described as the Gross Receipts Tax.
29-02:V:I:10 18-May-07 Reduction of Gross Receipt Tax Exemptions. The $50,000 exemptions contained in items (9), (28), (29), (30), (31), and (32) of 11 GCA §26203(k) are reduced to $40,000 effective May 1, 2007.  In addition, the limitations on gross income contained in the same items of §26203(k) are decreased from $500,000 to $50,000.00 effective May 1, 2007.
29-02:V:I:18 18-May-07 Revenue Ruling Fee.  A new Subsection (h) is added to 11 GCA §26102.
29-02:V:I:1   18-May-07 Income Tax. Service Fees. The Income Tax and Processing Branch of the Department of Revenue and Taxation is authorized to charge service fees.

28th Guam Legislature

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
28-170  29-Jan-07 An Act To Repeal And Re-enact Chapter 6 Of Title 11 Guam Code Annotated, Relative To The Licensing Requirements For The Retail And Wholesale Of Tobacco Products: To Add A New Article 6 To Chapter 6 Of Title 11 Guam Code Annotated, To Restrict Importation Of Tobacco Products To Manufacturer's Representatives: And To Amend §26601(C) Of Chapter 26 Of Title 11, Guam Code Annotated, Relative To The Tobacco Tax.
28-150:IV:21 30-Sep-06 Amendment to the Guam Public School System Operations Fund. Section 52101 of Chapter 52, Title 11, Division 2 of the Guam Code Annotated is amended.
28-150:II:1 30-Sep-06 Creation of the Guam Memorial Hospital Authority Pharmaceuticals Fund. $26208, Chapter 26, Division 2, Title 11 of the Guam Code Annotated is hereby amended.
28-144    4-Aug-06  An Act To Add A New Paragraph (36) To Title 11 G.C.A.
§26203(k) And A New §26215 To Title 11 G.C.A. Relative To Exempting The Wholesale Of Telecommunication Services And Off-Island Sales From Gross Receipts Taxes.
28-142 18-Jul-06 An Act To Add A New Chapter 44 To Division 3 Of Title 22 Guam Code Annotated To Create A Guam Registered Apprenticeship Program And To Authorize The Department Of Labor To Contract With Businesses Pursuant To U.S. Department Of Labor, Bureau Of Apprenticeship And Training Program Standards, And To Provide Employer Incentives For The Development Of A Skilled Workforce.
28-106    14-Apr-06 An Act To Amend §26202 (E) Of Title 11 Guam Code Annotated To Clarify Legislative Intent To Prevent The Double Taxation Of Contractors.
28-68:IV:27  30-Sep-05 Subsection (d) of $26302, Chapter 26 of Title 11, Guam Code Annotated is hereby repealed.
28-68:IV:26  30-Sep-05 Proceeds of Excise Tax on Alcoholic Beverages. Subsection (e) of $26302, Chapter 26 of Title 11, Guam Code Annotated is hereby repealed.
28-68:IV:25 30-Sep-05 Healthy Futures Fund. Subsection (d) of $26603, Chapter 26 of Title 11, Guam Code Annotated is hereby repealed and reenacted.
28-68:II:1  30-Sep-05 Creation of the Guam Public School System Operations Fund. A new Chapter 52 is added to Title 11, Division 2 of the Guam Code Annotated.

27th Guam Legislature

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
27-130   20-Dec-04 An Act To Authorize The Issuance Of Tax Credits To Entities Who Contribute To The Development And Construction Of An Outdoor Multi-Purpose Sports Complex At The University Of Guam, By Adding A New Article 4 To Chapter 77, Division 2 Of Title 12, Guam Code Annotated.
27-103     30-Jun-04 An Act To Increase The Competitiveness Of Guam-Based Businesses In Order To Improve The Economic Climate, Create Jobs And Boost Business Activity In Guam By Amending §§ 58128.7 And 54103 Of Title 12, And §26203(k) Of Title 11, Guam Code Annotated, To Be Known As The "Guam Competitiveness Act Of 2004".
27-76     10-Mar-04 An Act To Roll Back Effective April 1, 2004, The Temporary Increase Of The Gross Receipts And Use Tax Rates, And The Temporary Reductions In Gross Receipts Tax Exemptions, By Amending Certain Sections Of Public Law 27-05; And To Amend Certain Sections Of Chapters 26 And 28 Of Title 11, Guam Code Annotated, Relative To The Gross Receipts Tax And Use Tax Returns And Deposit Requirements.
27-57    18-Dec-03 An Act to Improve the Business Climate on the Island by Clarifying Business License Laws on Guam, through the Amendments of §§ 26101(a), 26101(k), 70103(c), 70103(e), 70130, 70131, 76504 And 106721 of Title 11
27-41     13-Nov-03 Levy.  An Act To Amend Section 26201 Of Article 2 Of Chapter 26 of Division 2 Of Title 11, Guam Code Annotated, Relative To Gross Receipts Taxes.
27-29:VI:17  19-Sep-03 Healthy Futures Fund Amendment. §26603(d) of Article 6 of Chapter 26 of Division 2 of Title 11, Guam Code Annotated, is hereby amended.
27-29:VI:16  19-Sep-03 Safe Homes, Safe Streets Fund Amendment. §26302(d) of Article 3 of Chapter 26 of Division 2 of Title 11, Guam Code Annotated, is hereby amended.
27-23     7-Jul-03  An Act To Add A New §26202.1 To Article 2, Chapter 26, Division 2 Of Title 11 Of The Guam Code Annotated To Exempt Income Generated From Certain Bid Contracts Awarded Prior To And After April 1, 2003, From The Increase In The Gross Receipts Imposed By Public Law 27-05.
27-19:5  28-Apr-03 Creation of School Operations Fund.  Section 26208, Article 2, Chapter 26, Title 11, Guam Code Annotated, is hereby amended.
27-05:V:7  28-Feb-03 Use Tax Amendment. §28104 of Chapter 28 of Title 11, GCA, is hereby amended.  Effective April 1, 2003, the rate of the tax hereby imposed shall be 6% until September 30, 2005, at which time the rate shall revert to 4%.
27-05:V:7 28-Feb-03 Reduction of Gross Receipt Tax Exemptions.  The $50,000 exemptions contained in items (9), (28), (29), (30), (31), and (32) of 11 GCA §26203(k) are reduced to $35,000 effective April 1, 2003.  In addition, the $500,000.00 recent tax year caps contained in the same items are decreased to $300,000 effective April 1, 2003.
27-05:V:6(c) 28-Feb-03 Tax on banks, banking institutions, small lenders and building and loan associations.  The first paragraph of 11 GCA §26202(f) shall be amended.
27-05:V:2   28-Feb-03 Tobacco Tax Rates. Amendment of §26603 of Article 6, Chapter 26, Division 2 of Title 11 of the Guam Code Annotated. Increase in Gross Receipts Tax Rates.  The 4% GRT rate contained in 11 GCA §26202(a),(c),(d),(e),(f),(g),(h),(i) and (j) shall be amended to 6%, effective April 1, 2003.  This Section shall cease to be effective after September 30, 2005, at which time the rate shall revert to 4%.
27-05:V:1   28-Feb-03 Excise Tax on Alcoholic Beverages.  Amendment of §26302 of Article 3, Chapter 26, Division 2 of Title 11 of the Guam Code Annotated.

PUBLIC LAW NO. SIGNED
INTO LAW
TITLE AND DESCRIPTION
26-149 27 Sep 02 TAX ON CONTRACTORS (DEDUCTION ON SUBCONTRACTORS). There shall be levied, assessed and collected a tax rate of four percent (4%) measured against the gross income of any contractor; provided, that there shall be deducted from the gross income of the taxpayer on another taxpayer who is a contractor.
25-117 24-Mar-00 AMENDMENT TO TAXING TOUR AGENCIES TRAVEL AGENCIES AND PROVIDERS. Relative to allowing gross income between a travel agency or tour packager and the provider of tourism related services or transient accommodations, and to impose GRT upon each entity's proceeds.
25-104 24-Mar-00 AMENDED THE CIGAR TAX. Equalizing the tobacco tax on cigar to a level comparable to the forms of tobacco.
25-89 23-Nov-99 AMENDED DEPOSIT DATE THE 15th TO THE 20th. Relative to date of deposit of gross receipts taxes.
25-41 8-Jun-99 USE TAX EXEMPTION FOR PASSENGER LUGGAGE. Relative to exempting the use tax on all passenger luggage while traveling.
24-295 21-Oct-98 ADDITION OF TAX INCENTIVES TO LOCAL BUSINESSES TO MAINTAIN THE MILITARY'S WATER AND WASTE WATER DISTRIBUTION SYSTEMS AND TO CREATE THE "GUAM-U.S. MILITARY ADVANCEMENT ('GUMA') COMMISSION". Any amounts received by small business concerns as a BOS Contractor, or subcontractors of the BOS contractor and any amounts received by a private water contractor having a joint operating agreement with the Guam Waterworks Authority to operate a community-wide water production and distribution system, or a wastewater disposal system, or both such systems.
24-253 14-Aug-98 AMENDMENT TO TAXING INSURERS. Relative to the taxing of gross income received as premium for the writing of insurance.
24-226 10-Aug-98 ADDITIONAL EXEMPTIONS TO THE DAVE SANTOS ACT. Relative to extending the gross receipts tax exemption benefits of the DAVE SANTOS SMALL BUSINESS ACT to small business that receive taxable commission income and licensed insurance companies who receive insurance premium income.
24-205 8-May-98 LIQUID FUEL TAX (MAJOR CHANGES). Relative to taxing liquid fuel and automotive surcharges.
24-156 19-Apr-98 50% EXEMPTION ON RETAIL SALES OF LOCAL PRODUCE. Relative to providing a gross receipts tax exemption for the retail sale of local produce.
24-34 21-May-97 LATE DEPOSIT PENALTY. Relative to penalty provisions for gross receipts tax payments.
24-17 2-May-97 DEPARTMENT OF EDUCATION. To create the school operations fund and earmark a portion of gross receipts tax to that fund. Also to establish independent funding sources for Guam's public school systems.
24-14:5* 21-Mar-97 COLLECTION OF USE TAXES. The Guam Customs and Quarantine Agency shall collect the use tax mandated by this chapter on behalf of the Department of Revenue and Taxation.
24-12
21 Mar 97 DAVE SANTOS SMALL BUSINESS ENHANCEMENT ACT. Relative to simplifying the filing of Gross Receipts Tax returns, penalizing taxpayers for failing to supply their identification number, reforming the Guam Gross Receipts Tax by increasing the exemption of twelve hundred ($1,200) to the first fifty thousand ($50,000) of Annual Rental Income, and exempting the first fifty thousand dollars ($50,000) of Gross Annual Income received from retailing, services and other rental activities; Relative to simplifying the filing of Use Tax Returns, and penalizing Taxpayers for failing to supply their identification number.

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